8714.91.50

Analysis

HTS 8714.91.50 covers sets of steel tubing cut to exact length and each set having the number of tubes needed for the assembly (with other parts) into the frame and fork of one… under heading 8714 (parts and accessories of vehicles of headings 8711 to 8713).

Neighbouring lines carry rates from duty-free to 3.9%, so the exact line matters. The widest gap is with 8714.91.90 (frames and forks, and parts thereof: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 6 percentage points.

The general duty rate is 6% of the customs value, which is above most the rates in chapter 87 (89th percentile of 212 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date. Reduced but not zero rates apply under some agreements: 3% for JP.

The column 2 rate, for countries without normal trade relations, is 30%, 5.0 times the general rate.